Anyone involved in cross-border e-commerce has likely noticed a clear trend over the past two years: platforms are becoming stricter, tax regulations are getting more detailed, and financial transparency is increasing.

In the past, many sellers believed that:

“As long as the goods can be shipped, the money can be recovered, and the tax refund can be obtained, that’s all that matters.”

But now, just oneIncorrect Regulatory Code Entered...which could lead to:

• Tax Refund Failed
• Abnormalities in Annual Tax Settlement
• Unclear Explanation of Foreign Exchange
• 13%: Tax Reimbursement for Exports Treated as Domestic Sales
• Discrepancies Between Customs and Tax Data
• Risks in Store Operations Are Escalating

Recently, an Amazon seller in Shenzhen was penalized because:

Even though it’s clearly an overseas warehouse stocking model, customs declarations have long been filed under code 0110,

As a result, the tax refund was held up.

More importantly, that’s how he’s always done it.

Why did it work fine before, but suddenly isn't working now?

Because the regulatory framework for the cross-border industry has completely changed

return (to a previous condition)[Cross-Border E-Commerce 9810]We will arrange a tax consultant to do a one-on-one risk diagnosis for you free of charge and generate a 2026 Cross-border E-commerce Compliance and Rectification Program exclusively for you.

"one" radical in Chinese characters (Kangxi radical 1),Many sellers don't even realize that “0110” and “9810” aren't just random numbers.

Many cross-border sellers still view customs clearance procedures as:

• Take whichever route is more convenient.
• Take whichever one offers a tax refund.
• Just fill in whatever the service provider asks for

But actually:

A regulatory code essentially represents your business model.

It's not just a number.

Rather, it is the “legal classification” of your business by customs, tax authorities, and foreign exchange regulators.

This is especially true for sellers using overseas warehouses—if their business model doesn’t align with their actual operations, problems are bound to arise down the line.

二,0110 and 9810—what exactly is the difference between them?

Many sellers have been using the 0110 code (general trade) for customs clearance for a long time.

The reason is simple: it’s mature, convenient, and follows a set process.

But the problem is that 0110 itself is based on traditional foreign trade logic.

0110: Sell First, Export Later

• The buyer has been identified
• The price has been set
• The contract has been signed
• Exporting Equals a Sale

The Moment the Goods Leave the Country:

Ownership of the goods has been transferred.

This is a typical example of traditional trade.

Therefore, Customs assumes that you:

• How much is owed?
• When should foreign exchange be collected?
• What is the transaction amount?

It's all clear.

The actual business model for sellers using overseas warehouses is, in fact:

9810: Export First, Sell Later

• The goods are first shipped to the overseas warehouse
• Ownership of the goods remains with the seller
• Retail sales were subsequently completed on Amazon

The actual transaction takes place when:

After the products have been listed in the overseas warehouse.

This is the regulatory logic that truly applies to the overseas warehouse model.

So, when it comes toOverseas Warehouse SellersTo put it this way:

9810 is the approach that ensures “substantive business alignment.”

surname San,Why is it getting easier and easier to get caught these days?

This is because, in the past, data was not shared between departments.

But now, customs, tax, platform, and foreign exchange data are being fully integrated.

Many sellers are still stuck in the old way of thinking:

“We’ve always done it this way, and nothing’s ever gone wrong.”

The problem is: No one had compared them before.

The system is now performing an automatic comparison.

As soon as the logic doesn't add up, problems arise immediately.

四,The Most Dangerous Problem: “The Books Don’t Balance”

This is currently the core risk facing a large number of cross-border sellers.

Here’s the most common example:

Seller's Guide0110 Customs Declaration, Declared Value: $100,000

但Actual Sales in the Amazon Backend: $300,000

Deductions: Advertising fees, platform commissions, FBA storage fees

FinallyActual Cash Receipts: $150,000

Here's the question: What the tax authorities see is:

“You exported 100,000, so why did the platform sell 300,000?”

How do you explain the 200,000 in the middle?

If you take route 0110:

In theory:

At the moment of export, ownership of the goods has already been transferred.

Since it has already been sold out:

Why are sales still coming in? Why is there still inventory in overseas warehouses? Why is there still platform turnover? The logic is starting to completely fall apart.

五,A Greater Risk: 13% Is Treated as Domestic Sales and Subject to Additional Taxes

This is the issue that many cross-border sellers fear the most these days.

Especially:

• buy orders to sell goods (e.g. for export)
• Store Cluster Model
• Gray-market customs clearance
• Fictitious Entity
• Undervaluation of Goods

Once it is determined that there are issues regarding the authenticity of the export

The tax authorities will most likely:Taxed as if it were a domestic sale.

What does that mean?

That is: They originally wanted to take advantage of export incentives,

Result: Pay VAT on 13% based on domestic sales.

Many sellers already have slim profit margins.

If you have to pay back taxes, it’s basically like working for a whole year for nothing.

6,Why is 9810 becoming mainstream?

Because it finally allowed:“Business Process”respond in singing“Funds流"respond in singing“Goods Flow”Begin the unification.

The biggest advantage of 9810 is that it makes the overseas warehouse model a reality.

Included:

• Stock up first
• After-Sales Service
• Trading in Batches
• Net Settlement
• Platform Transaction Volume Matching

The entire logic can finally be closed-looped.

That’s why:More and more compliant sellers are beginning to switch entirely to 9810.

Because the core of future regulation can be summed up in just one sentence:

Your business must be logically consistent.

Seven,True compliance is more than just customs clearance

Many sellers think, “All I have to do is change it to 9810.” But that’s not actually the case.

It’s no longer enough to just pass one stage.

Rather, the entire business model must be consistent.

For sellers using overseas warehouses:

9810 is not an “option”

Rather, it is: the infrastructure for future compliance.

Especially for:

• Amazon seller
• Temu Sellers
• TikTok Shop
• Overseas warehouse stocking
• Store Cluster Model

The sooner you make adjustments now, the lower the costs will be in the future.

If we wait until large-scale, rigorous inspections actually begin before making corrections, the cost will often be much higher than it is now.

return (to a previous condition)[Cross-Border E-Commerce 9810]We will arrange a tax consultant to do a one-on-one risk diagnosis for you free of charge and generate a 2026 Cross-border E-commerce Compliance and Rectification Program exclusively for you.

Contact: kuajinghg001

The article is for reference only, please consult your professional advisor for details